Transfer pricing is one of the most relevant and challenging topics in international taxation. Over the last century, nearly every country in the world introduc

Transfer pricing continues to be one of the most significant areas of heightened controversy in international taxation for multinational enterprises and tax adm

Transfer pricing continues to be one of the most significant areas of heightened controversy in international taxation for multinational enterprises and tax adm

The taxation of multinational corporate groups has become a major concern in the academic and political debate on the future of international taxation. In parti

This is Part Two of a crucially significant two-volume set on the nature of transfer pricing that fully elucidates how the growing body of applicable rules work